A qualifying
relative must meet all five of the following conditions:
- Relationship: The person must live in your home for the entire year (be a
"member of your household") OR
be related to you.
- Gross Income: Generally, it must be less
than $4,050 (not including Social Security or welfare.)
- Support: Generally, you must provide more
than half the person's support. Special rules apply for children of divorced or
separated parents or children receiving support from two or more people.
- Marital status:
Generally, a dependent cannot file a joint tax return with a spouse. The only
exception is when the dependent files a joint return only to get a return of
taxes paid and, if separate returns filed, neither dependent or spouse would
have a tax liability.
- Nationality: The person must be a United
States citizen; or a resident or national of the U.S., Canada or Mexico. An
adopted child that is not a US citizen or resident of the US, Canada, or Mexico
must live with you for the entire year.
Individuals related
to you in the following way do not need to live with you:
-
Your child, stepchild, foster child, or
descendant of any of these
- Your sister, brother, half brother, half
sister, stepbrother, or stepsister
- Your father, mother, grandparent, or other
direct ancestor (does not include foster parents)
- Your stepmother or
stepfather
- Sons or daughters of your brother or sister
- Sons or daughters
of your half brother or half sister
- Brothers and
sisters of your father and mother
- Your son-in-law,
daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
If the above conditions apply to your situation, then you will need to go to Personal Info, Click Add a dependent. Please see the attached photo.
